Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The appellant filed bills of entry claiming exemption under Notification No. 46/2011-Cus, which was denied during re-assessment. The Commissioner (Appeals) rectified this mistake u/s 154 of the Customs Act, 1962, allowing the exemption. The department's stay application against this order was rejected. Consequently, a refund of Rs. 4,87,208/- was sanctioned and paid to the appellant. A show cause notice was issued to reject the refund claim, but it did not raise the unjust enrichment issue. The Commissioner (Appeals) brought in the unjust enrichment angle and remanded the matter to re-examine the issue. However, the unjust enrichment issue was never raised in the show cause notice. The Assistant Commissioner had already examined and found no unjust enrichment, which the Commissioner (Appeals) did not contradict. Hence, the Tribunal held that there was no need to re-examine the unjust enrichment issue and set aside the Commissioner (Appeals)' order as legally untenable, finding no infirmity in sanctioning the refund.
The appellant filed bills of entry claiming exemption under Notification No. 46/2011-Cus, which was denied during re-assessment. The Commissioner (Appeals) rectified this mistake u/s 154 of the Customs Act, 1962, allowing the exemption. The department's stay application against this order was rejected. Consequently, a refund of Rs. 4,87,208/- was sanctioned and paid to the appellant. A show cause notice was issued to reject the refund claim, but it did not raise the unjust enrichment issue. The Commissioner (Appeals) brought in the unjust enrichment angle and remanded the matter to re-examine the issue. However, the unjust enrichment issue was never raised in the show cause notice. The Assistant Commissioner had already examined and found no unjust enrichment, which the Commissioner (Appeals) did not contradict. Hence, the Tribunal held that there was no need to re-examine the unjust enrichment issue and set aside the Commissioner (Appeals)' order as legally untenable, finding no infirmity in sanctioning the refund.
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